Denmark

22-October-2020

English

Making tax dispute resolution more effective: New peer review assessments for Czech Republic, Denmark, Finland, Korea, Norway, Poland, Singapore and Spain

Despite the significant disruption caused by the COVID-19 pandemic and the necessity to hold all meetings virtually, work has continued with the release today of the stage 2 peer review monitoring reports for Czech Republic, Denmark, Finland, Korea, Norway, Poland, Singapore and Spain.

22-October-2020

English

Making Dispute Resolution More Effective - MAP Peer Review Report, Denmark (Stage 2) - Inclusive Framework on BEPS: Action 14

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Denmark.

15-October-2019

English, PDF, 1,343kb

Taxing Energy Use: Key findings for Denmark

This country note explains how Denmark taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

30-September-2019

English

Denmark deposits its instrument of approval for the Multilateral BEPS Convention

Today, Denmark deposited its instrument of approval for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS) with the OECD’s Secretary-General, therewith underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Denmark, the MLI enters into force on 1 January 2020.

12-April-2018

English, PDF, 233kb

Taxation Household Savings: Key findings for Denmark

This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

12-March-2018

English

Making Dispute Resolution More Effective – MAP Peer Review Report, Denmark (Stage 1) - Inclusive Framework on BEPS: Action 14

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Denmark, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.

17-November-2017

English

Global Forum on Transparency and Exchange of Information for Tax Purposes: Denmark 2017 (Second Round) - Peer Review Report on the Exchange of Information on Request

This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Denmark.

28-March-2017

English

Tax and Skills: Key findings for all countries

These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.

30-November-2016

English

Revenue Statistics: Key findings for all countries

These country specifc documents provide figures on tax-to-GDP ratios and tax structures for OECD member countries from the latest OECD Revenue Statistics publication.

4-November-2016

English, PDF, 1,522kb

Betting the house in Denmark

The Danish financial sector is big and there is a high degree of inter-connectedness between banks, mortgage institutions and pension funds.

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